摘要
中国企业会计准则的环保效应,指会计准则中的环保类规定在企业中贯彻实施后,通过影响企业筹资、投资、经营及收益等活动,对企业价值进行影响。我国企业会计准则的环保效应一方面可能使企业费用减少,息税前利润增加,资本成本下降,造成企业价值上升;另一方面可能使企业费用增加,息税前利润减少,资本成本上升,造成企业价值下降。研究中国企业会计准则环保效应对企业价值的影响,有助于增强政府部门和企业等方面对于企业会计准则中环保类规定的认识,以便更好地在准则价值导向下做出合理决策。
CAS refers to the Chinese Accounting Standard for Business Enterprises. This paper first puts forward the effect of environmental protection of CAS（ EPECAS）,then discusses the relationship between EPECAS and enterprise value. Specifically,EPECAS refers to the impact of CAS implementation on enterprise value. And the impact of EPECAS on enterprise value can be stated as follows. On one hand,EPECAS may increase enterprise value by reducing costs and increasing EBIT. On the other hand,EPECAS may decrease enterprise value by increasing costs and reducing EBIT. Overall,EPECAS may make enterprise value increase,decrease or remain constant,which should be proven by our further empirical study.
出处
《郑州航空工业管理学院学报》
2016年第2期85-91,共7页
Journal of Zhengzhou University of Aeronautics
基金
郑州航空工业管理学院研究生教育创新计划基金项目(201503)
